Advanced Search Options
Case Laws
Showing 1 to 20 of 68 Records
-
1974 (1) TMI 116
... ... ... ... ..... 3. Mr. Rajasekhara Reddy , then contended that because illicit distillation was going on, the petitioner could not lift the minimum guaranteed quota. There is no evidence in support of this contention. Even otherwise, because of any such illicit distillation , we fail to understand as to how the petitioner can get absolved of his contractual and legal obligations. No provision of any law or authority was cited to us in support of this contention. 104. Mr. Ramakoti's contention was that there was delay in issuing the li....... + More
-
1974 (1) TMI 115
... ... ... ... ..... said decision, we should refuse to interfere with the State Government 's order which , as stated earlier , is patently wrong . 25. Then what is the relief which we can grant to the petitioner ? In the light of what is stated above we can only direct the State Government to keep the position of law as indicated in the abovesaid Bench decision in view and dispose of the case remitted by the central government for the grant of mining lease. 26. For the reasons stated above. We would allow the appeal, and quash , the impu....... + More
-
1974 (1) TMI 114
... ... ... ... ..... the Employees' Provident Funds Act. Section 2(e)(ii) of that Act defines an 'Employer', to the extent material, as the person who, or the authority which, has the ultimate control over the affairs of an establishment and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent. Thus the responsibility to pay the contributions to the Fund was of the appellants and if they have defaulted in paying the amount, they are liable to be pr....... + More
-
1974 (1) TMI 113
... ... ... ... ..... to him before hand continued to belong to him after the change in tenancy. The term acquire has not been defined in the Act and so we have to accept its dictionary meaning as, To make property one's own. To gain permanently. It is regularly applied to permanent acquisition (Bouvier's Law Dictionary and Concise Encyclopaedia, Eighth Edition, Vol. I. P. 114) These observations, in my opinion, contain a correct statement of law on the point. For the foregoing reasons, I would hold that these two fields could not be in....... + More
-
1974 (1) TMI 112
... ... ... ... ..... it was found to be contrary to the rules framed under the Mysore Act. No such contravention of a statutory rule has been shown in the present case because of the lease of the distillery in question to the appellant. It may be stated that no allegations were made in the writ petition by respondent No. 1 that the act of the authorities in the grant of lease of the distillery in question to the appellant was mala fide. There arises consequently no occasion for us to go into that aspect. Nor has the above act been shown to be ....... + More
-
1974 (1) TMI 111
... ... ... ... ..... that the appeal has abated and must, therefore, be dismissed. What the respondent contends is that in view of the dissolution of the Orissa Legislative Assembly, it has become academic to decide the appeal and hence we should decline to hear it. That is a wholly different contention which is not covered by the observations quoted above. We do not, therefore, think this decision throws any light on the contention raised before us. It does not compel us to take a different view from the one we are inclined to take on princip....... + More
-
1974 (1) TMI 110
... ... ... ... ..... directions, was also invalid. A Mandamus shall therefore, issue directing the appellant to restore and refix the place of Manickyam in the list of seniority as on December 31, 1958, in accordance with the Railway Board's directions of October 16, 1952 and taking into account other relevant considerations, but ignoring the directions contained in the Board's communication of November 2, 1957 and January 13, 1961 to the extent they have been held to be unconstitutional and invalid. If as a result of the refixation of....... + More
-
1974 (1) TMI 109
... ... ... ... ..... interpret the various provisions of the Act not in order to, consider their constitutionality or the reasonableness of the restrictions as reflecting on the constitutionality, but of their interpretation in so far as they are likely to lead to difficulties in actual application of the provisions of the Act. I think it would be good in the interest of all concerned if the Act is amended as early as possible to remove all the lacunae and the difficulties pointed out above. These difficulties have- arisen because of an attemp....... + More
-
1974 (1) TMI 108
... ... ... ... ..... e set out in an earlier part of this judgment clearly provides that disputes and differences are to be settled by the Central Board of Arbitration. The charterers approached the Board. The Board has declined to arbitrate. Under Section 8, a vacancy has been caused- The court has to fill up the vacancy unless it was intended that the vacancy should not be filled. On a plain reading of the agreement in the context of the various terms of the charterparty the arbitration agreement, in my view, does not show that it was intend....... + More
-
1974 (1) TMI 107
... ... ... ... ..... ny gold is acquired a declaration has to be made in regard thereto, no matter how or by what means it is acquired. We are therefore unable to agree with the High Court that the respondent was not liable to make under Rule 1261 a declaration as to the gold in his possession and that therefore Rule 126P is not attracted. The view taken by a learned single Judge of the High Court of Mysore in K. Vishnumoorthi v. State of Mysore and Anr.( 1971 2 Mys. L. J. 261.) that gold as defined in Part XIIA includes smuggled gold is, in o....... + More
-
1974 (1) TMI 106
... ... ... ... ..... annot successfully invoke s. 17. The award is an inseparable tangle of several clauses and cannot be enforced as to the part not dealing with immovable property. As already stated, various other relevant clauses constitute consideration for, clause (1), that is, for the creation of absolute rights in the factory and other properties in favour of the appellant. This is perfectly clear from a the note of the arbitrators appended to the award as clause 8. The appellant is not given a right to run the factory unless he had pai....... + More
-
1974 (1) TMI 105
... ... ... ... ..... ner. In action of the nature disclosed in the case is not conductive to the maintenance of confidence of the litigant public in Tribunals constituted under special Acts. Although the Collector of Central Excise is entrusted primarily with administrative powers, yet in as much as he exercises quasi-judicial functions while disposing of appeals, his conduct at this stage must conform to rules of fair play, and must be such as to install faith in his objectivity of approach to the cause before him. The undue delay in the deci....... + More
-
1974 (1) TMI 104
... ... ... ... ..... ed before the taxing authorities that the entire payments he had received relating to the sale of photographs was nothing but remuneration towards his skill and labour. The assessing officer took the view that the substance of the contract was not the performance of skilled services, but the supply of finished goods. In our opinion, that is the only possible view which can be taken. We agree with the reasoning adopted by the Patna High Court in M. Ghosh v. State of Bihar 1961 12 S.T.C. 154., and the series of authorities r....... + More
-
1974 (1) TMI 103
... ... ... ... ..... s were started in 1966 and 1968. Objections were filed by the petitioner before the respective Certificate Officers which were turned down on 28th January, 1967, in C.C. No. 1 of 1966 and the other on 12th December, 1968, in C.C. No. 32 of 1968. At that stage the petitioner could have gone to the civil court or could have come to this court if he had a genuine grievance but instead of doing so be unsuccessfully carried on appeals and revisions under the P.D.R. Act. If really his grievance was on any legal ground which he c....... + More
-
1974 (1) TMI 102
... ... ... ... ..... f Mr. Mohanty would lead to uncertainty. There would be no indication in the rule as to in whose favour the crossed cheque has to be drawn. As the crossed cheque and the bank draft have reference to the bank, the rule-making authority has put both the clauses together. It would, therefore, follow that the requirements of section 13 and rule 36 put together would be that the tax due must be paid on or before the due date by one of the four modes indicated above. Then only the entitlement under section 13(8) of the Act to re....... + More
-
1974 (1) TMI 101
... ... ... ... ..... in exercise of power under section 8(5) of the Central Act cannot be permitted to run counter to section 15(b) of the Central Act. That view has been taken in Rafeeq Ahmed and Co. v. State of Andhra Pradesh 1969 24 S.T.C. 430., and we respectfully agree with the same. The tax to be refunded under section 15(b) of the Central Act is the tax levied under the State Act. The notification, in our view, is a misconceived one, though it was intended to avoid the hardship of the claim of refund. We hold that it is not enforceable........ + More
-
1974 (1) TMI 100
... ... ... ... ..... the impugned resolution is squarely opposed to the provisions of section 11 of the Sales Tax Act. The valuable right vested in the commission agents to get the amount of sales tax paid by them reimbursed by their principals is being taken away by the impugned resolution. Where the market committee prohibits the commission agents from charging sales tax from their principals, it is nothing but a contravention of the provisions of section 11 of the Sales Tax Act. We are, therefore, unable to agree with the learned single jud....... + More
-
1974 (1) TMI 99
... ... ... ... ..... ld that taxable turnover must be fixed at one-fourth of the said estimated gross turnover keeping the normal proportion in view. If the suppressed taxable turnover is estimated at fifty per cent of the estimated gross turnover, it may not be unreasonable. These we have indicated only as guidelines because we do not intend to make an estimate ourselves. In the next year also a similar procedure is open to be followed. 7.. Our answer to the second question, therefore, would be The enhancement of the gross and taxable turnove....... + More
-
1974 (1) TMI 98
... ... ... ... ..... s been done away with in the statutory provision and since confiscation is co-related to an instance of sale only, it must follow that confiscation is a matter incidental and ancillary to taxation and is, therefore, within the legislative competence of the State in terms of entry 54 of List II of the Seventh Schedule of the Constitution. 7.. On the aforesaid analysis, the irresistible conclusion which one can only reach is that the provision is intra vires. The petitioner s entire attack in this case was to the vires and t....... + More
-
1974 (1) TMI 97
... ... ... ... ..... in annexure C to one of the affidavits filed on behalf of the respondents, very many discrepancies Prima facie have been detected. In such a situation, I do not think that this court would be justified in knocking down the whole action of the respondents for their failure to grant a receipt to the petitioners, as required by section 37(3) of the Act. To complete the formality, they would be directed to grant a formal receipt to the petitioners which may be in the form of a copy of annexure A, of course, showing the date al....... + More
|